Construct · 1 fields · 1 citations

audit pricing: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
auditpricing1 CONSTRUCTAudit pricingSIMUNIC · AUDITING

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Auditing

the determination of fees for audit services by client size, complexity and risk, and whether market structure affects price.

In auditing, audit pricing refers to the determination of fees for audit services by client size, complexity and risk, and whether market structure affects price. This meaning comes from Simunic (1980) in Journal of Accounting Research.[1]

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Nearby constructs

abnormal audit fees1 fields · 1 citationsanchor · a standalone constructaudit1 fields · 2 citationsanchor · a standalone constructBig N fee premium1 fields · 1 citationsanchor · a standalone construct

References

  1. Simunic, D. A. (1980). The Pricing of Audit Services: Theory and Evidence. Journal of Accounting Research, 18(1), 161. https://doi.org/10.2307/2490397

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